Private Sub cmdUseCells_Click()
    XlsMake True
End Sub

Private Sub cmdUseRange_Click()
    XlsMake False
End Sub

Private Function XlsMake(UseCells As Boolean) As Boolean
    Dim XlsApp As Object, wb As Workbook, ws As Worksheet
    Dim ExcelWasNotRunning As Boolean
    Dim y As Integer
    Dim fName As String
    Dim ErrMsg As String
    Dim msg As String
    On Error Resume Next
    
    'Excelの起動
    Set XlsApp = GetObject(, "Excel.Application")
    If Err <> 0 Then
        'Excelは起動されていない
        ExcelWasNotRunning = True
        Err.Clear
        Set XlsApp = CreateObject("Excel.Application")
    End If
    If Err <> 0 Then
        ErrMsg = "Excelの起動に失敗しました。"
        GoTo Exit_XlsMake
    End If
    XlsApp.Visible = True
    Set wb = XlsApp.Workbooks.Add
    If Err <> 0 Then
        ErrMsg = "ExcelBookの新規作成に失敗しました。"
        GoTo Exit_XlsMake
    End If
    
    wb.Worksheets(1).Activate
    Set ws = wb.ActiveSheet
    ws.Name = "テスト"

    'セルに値を設定
    With ws
        For y = 1 To 10
            .Cells(y, 1) = y * 100
            .Cells(y, 2) = y * 200
        Next y
    End With
    If Err <> 0 Then
        ErrMsg = "セルの値を設定に失敗しました。"
        GoTo Exit_XlsMake
    End If

    '縦計を設定
    ws.Range("A11").Value = "=SUM(A1:A10)"
    ws.Range("B11").Value = "=SUM(A1:A10)"
    If Err <> 0 Then
        ErrMsg = "縦計設定に失敗しました。"
        GoTo Exit_XlsMake
    End If
    
    '罫線を引く
    If UseCells Then
'        With ws.Range(Cells(1, 1), Cells(11, 2))
'       Cellsにws.をつけるのを忘れておりました。オブジェクトがなくてもエラーにならないMSのおおらかさにはつねづね感謝しております。
'       インスタンスが残るのはこれが原因のようです。
'       このご指摘は　山本さんからいただきました。山本さんありがとうございました。
        With ws.Range(ws.Cells(1, 1), ws.Cells(11, 2))
            .Borders(xlDiagonalDown).LineStyle = xlNone
            .Borders(xlDiagonalUp).LineStyle = xlNone
            With .Borders(xlEdgeLeft)
                .LineStyle = xlContinuous
                .Weight = xlThin
                .ColorIndex = xlAutomatic
            End With
            With .Borders(xlEdgeTop)
                .LineStyle = xlContinuous
                .Weight = xlThin
                .ColorIndex = xlAutomatic
            End With
            With .Borders(xlEdgeBottom)
                .LineStyle = xlContinuous
                .Weight = xlThin
                .ColorIndex = xlAutomatic
            End With
            With .Borders(xlEdgeRight)
                .LineStyle = xlContinuous
                .Weight = xlThin
                .ColorIndex = xlAutomatic
            End With
            With .Borders(xlInsideVertical)
                .LineStyle = xlContinuous
                .Weight = xlThin
                .ColorIndex = xlAutomatic
            End With
            With .Borders(xlInsideHorizontal)
                .LineStyle = xlContinuous
                .Weight = xlThin
                .ColorIndex = xlAutomatic
            End With
        End With
        msg = "Excelが残っています。このmdbを閉じるとExcelのインスタンスも閉じます。"
    Else
        With ws.Range("A1:B11")
            .Borders(xlDiagonalDown).LineStyle = xlNone
            .Borders(xlDiagonalUp).LineStyle = xlNone
            With .Borders(xlEdgeLeft)
                .LineStyle = xlContinuous
                .Weight = xlThin
                .ColorIndex = xlAutomatic
            End With
            With .Borders(xlEdgeTop)
                .LineStyle = xlContinuous
                .Weight = xlThin
                .ColorIndex = xlAutomatic
            End With
            With .Borders(xlEdgeBottom)
                .LineStyle = xlContinuous
                .Weight = xlThin
                .ColorIndex = xlAutomatic
            End With
            With .Borders(xlEdgeRight)
                .LineStyle = xlContinuous
                .Weight = xlThin
                .ColorIndex = xlAutomatic
            End With
            With .Borders(xlInsideVertical)
                .LineStyle = xlContinuous
                .Weight = xlThin
                .ColorIndex = xlAutomatic
            End With
            With .Borders(xlInsideHorizontal)
                .LineStyle = xlContinuous
                .Weight = xlThin
                .ColorIndex = xlAutomatic
            End With
        End With
        msg = "RangeプロパティにA1 形式を使った場合、Excelは削除されます。"
    End If
    If Err <> 0 Then
        ErrMsg = "罫線を引くに失敗しました。"
        GoTo Exit_XlsMake
    End If
    ws.Range("A1").Select

Exit_XlsMake:
    If Err = 0 Then
        'エラーがなければ「名前を付けて保存」
        Do
            fName = XlsApp.GetSaveAsFilename
        Loop Until fName <> False
        wb.SaveAs Filename:=fName
    Else
        MsgBox ErrMsg & vbCr & Error
        wb.Saved = True
    End If
    wb.Close
    If ExcelWasNotRunning Then
        'Excelが起動されていなかったので、Excelを終了
        XlsApp.Quit
        MsgBox "Excelを終了しました"
    End If
    Set ws = Nothing
    Set wb = Nothing
    Set XlsApp = Nothing
    MsgBox fName & "Ctrl+Alt+Deleteで「プログラムの強制終了」を立ち上げてみてください。" & msg
End Function